The cost of planting, transplanting, or removing any shade trees in and along the streets and highways in the incorporated town, of the necessary and suitable guards, curbing or grading for the protection thereof, and of the replacing of any pavement or sidewalk necessarily disturbed in the execution of such work, shall be paid by the owner of the real estate abutting which the work is done.

The amount each owner is to pay shall be ascertained and certified by the commission to council and to the treasurer of the incorporated town.